Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 291 - Excess concessional contributions  

Subdivision 291-C - Modifications for defined benefit interests  

Operative provisions

SECTION 291-160   291-160   Application  


This Subdivision applies if, in a * financial year, you have:


(a) a * superannuation interest that is or includes a * defined benefit interest; or


(b) more than one superannuation interest that is or includes a defined benefit interest.

291-160(2)  
(Repealed by No 81 of 2016)


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